Nassar v. Canada

Nassar v. Canada
Court (s) Database
Federal Court of Appeal Decisions
Date
2006-02-09
Neutral citation
2006 FCA 58
File numbers
A-487-04, A-488-04, A-489-04, A-490-04
Decision Content
Date: 20060209
Dockets: A-487-04
A-488-04
A-489-04
A-490-04
Citation: 2006 FCA 58
CORAM: RICHARD C.J.A.
NOËL J.A.
NADON J.A.
A-487-04
BETWEEN:
MAY NASSAR
Appellant
and
HER MAJESTY THE QUEEN
Respondent
A-488-04
BETWEEN:
ZIAD HANNA
Appellant
and
HER MAJESTY THE QUEEN
Respondent
A-489-04
BETWEEN:
RAMZI SALAMÉ
Appellant
and
HER MAJESTY THE QUEEN
Respondent
A-490-04
BETWEEN:
GHASSAN KIWAN
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Hearing held at Montréal, Quebec, on February 9, 2006.
Judgment delivered from the bench at Montréal, Quebec, on February 9, 2006.
REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A.
Date: 20060209
Dockets: A-487-04
A-488-04
A-489-04
A-490-04
Citation: 2006 FCA 58
CORAM: RICHARD C.J.
NOËL J.A.
NADON J.A.
A-487-04
BETWEEN:
MAY NASSAR
Appellant
and
HER MAJESTY THE QUEEN
Respondent
A-488-04
BETWEEN:
ZIAD HANNA
Appellant
and
HER MAJESTY THE QUEEN
Respondent
A-489-04
BETWEEN:
RAMZI SALAMÉ
Appellant
and
HER MAJESTY THE QUEEN
Respondent
A-490-04
BETWEEN:
GHASSAN KIWAN
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Montréal, Quebec, on February 9, 2006)
NOËL J.A.:
[1] These are four consolidated appeals from a decision rendered by Mr. Justice Dussault of the Tax Court of Canada on August 18, 2004 (2004 DTC 3146), which upheld the notices of assessment of the Minister of Revenue by which charitable donations to the Ordre Antonien Libanais des Maronites were refused. In so doing, he also upheld the penalties imposed under subsection 163(2) of the Income Tax Act.
[2] The appellants submitted two arguments in support of their appeals. As far as the first one is concerned, we are of the opinion that in paragraph 195 of his reasons, Dussault J. fully answered the objection made by the appellants regarding evidence from third parties concerning the tax avoidance scheme and its scope.
[3] As far as the second aspect of the grounds invoked is concerned, it was up to Dussault J. to render a decision as to the appellants’ credibility, and we cannot find any ground to warrant our intervention.
[4] The appeals will be dismissed with only one set of costs, and the reasons for this decision will be filed in dockets A-488-04, A-489-04 and A-490-04 to serve as reasons therein.
“Marc Noël”
J.A.
Certified true translation
Michael Palles
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKETS: A-487-04, A-488-04, A-489-04, A-490-04
APPEAL FROM A DECISION RENDERED BY MR. JUSTICE PIERRE DUSSAULT OF THE TAX COURT OF CANADA ON AUGUST 18, 2004, DOCKET NO. 2000‑995(IT)G.
STYLE OF CAUSE: MAY NASSAR v. HER MAJESTY THE QUEEN (A-487-04)
ZIAD HANNA v. HER MAJESTY THE QUEEN (A-488-04)
RAMZI SALAMÉ v. HER MAJESTY THE QUEEN (A-489-04)
GHASSAN KIWAN v. HER MAJESTY THE QUEEN (A-490-04)
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: February 9, 2006
REASONS FOR JUDGMENT BY: Richard C.J.
Noël J.A.
Nadon J.A.
DELIVERED FROM THE BENCH BY: Noël J.A.
APPEARANCES:
Yves Ouellete
Billy Kalelanos
FOR THE APPELLANTS
Nathalie Lessard
Simon-Nicolas Crépin
FOR THE RESPONDENT
SOLICITORS OF RECORD:
Gowling Lafleur Henderson
Montréal, Quebec
FOR THE APPELLANTS
John H. Sims, Q.C.
Deputy Attorney General of Canada
Montréal, Quebec
FOR THE RESPONDENT